Collect the taxpayer identification number (TIN) and certification from U.S. persons for information return reporting.
Form W-9 is used to request a payee's taxpayer identification number (TIN) and certification. It is NOT filed with the IRS — it is kept by the requester to verify the payee's identity and TIN before filing information returns (like 1099-NEC or 1099-MISC). Backup withholding of 24% applies if a valid W-9 is not provided.
Filing threshold: N/A — collected before payments, not filed with IRS
Paper Filing
Before first payment (no IRS deadline)
Electronic Filing
N/A — W-9 is not filed electronically with the IRS
Recipient Copy
N/A
$50 per failure to furnish TIN; backup withholding of 24% if not collected
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days–Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Line 1 | Name (as shown on your income tax return) |
| Line 2 | Business name/disregarded entity name |
| Line 3 | Federal tax classification (individual, C corp, S corp, partnership, LLC, trust) |
| Line 5–6 | Address |
| Part I | Taxpayer Identification Number (SSN or EIN) |
| Part II | Certification and signature |
Upload documents and let our 14-agent AI system extract data automatically — no manual entry.
File electronically via FIRE (Pub 1220) or IRIS — no paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically — no manual IRS correspondence needed.
No. The W-9 stays with the requester. It is used to collect TIN information needed to file information returns (1099s). The IRS never sees the W-9 itself.
You are required to begin backup withholding at 24% on all payments to that person. You should also send a B-Notice (backup withholding notice) per IRS requirements.
Yes. TaxBlitz provides electronic W-9 collection with automated email solicitation, secure recipient portal, and signature capture.
Keep W-9 forms for at least 4 years after the last tax year in which the form was used for reporting. Some organizations keep them longer for audit protection.
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